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  • Capital gains tax tables

    Capital gains tax (CGT) is the tax payable on any net gain made on the sale of CGT assets. The net capital gain is included with other assessable income of an individual, company or fund tax return. We estimate the amount of tax paid on net capital gains using an average tax rate approach.

    The Capital gains tax section contains the following tables:

    We also have a set of more detailed tables available, in the form of Excel spreadsheets, containing CGT data at a much finer level.

    Find out more

    Data for each income year includes data processed up to 31 October of the following year. For example, data for the 2012–13 income year includes data processed up to 31 October 2014.

    The number of entities has been rounded to the nearest five and totals may differ from the sum of components, due to rounding.

    Table 27: Estimated tax on net capital gains for individuals, by taxable status, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    Taxable

    441,390

    11,052

    3,646

    339,920

    8,665

    2,842

    389,415

    9,327

    3,127

    Non-taxable

    115,625

    567

    0

    84,400

    523

    0

    116,335

    547

    0

    Total

    557,015

    11,619

    3,646

    424,320

    9,188

    2,842

    505,750

    9,874

    3,127

    Table 28: Estimated tax on net capital gains for companies, by taxable status, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    Taxable

    9,300

    6,360

    1,600

    8,010

    5,410

    1,446

    8,770

    10,506

    2,838

    Non-taxable

    5,735

    1,793

    0

    5,105

    2,235

    0

    5,185

    1,697

    0

    Total

    15,035

    8,153

    1,600

    13,115

    7,645

    1,446

    13,950

    12,203

    2,838

    Table 29: Estimated tax on net capital gains for funds, by taxable status, 2010–11 to 2012–13 income years

     

    2010–11

    2011–12

    2012–13

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    no.

    Net CG

    $m

    CGT

    $m

    Taxable

    33,420

    1,423

    168

    41,130

    1,379

    221

    52,070

    1,703

    260

    Non-taxable

    27,320

    1,113

    0

    11,180

    335

    0

    4,400

    89

    0

    Total

    60,740

    2,536

    168

    52,130

    1,714

    221

    56,470

    1,792

    260

    Table 30: Source of current year capital gains for individuals, by taxable status, 2012–13 income year

     

    Shares $m

    Real estate $m

    Other assets $m

    Total $m

    Taxable

    6,129

    8,468

    6,882

    21,479

    Non-taxable

    484

    1,147

    394

    2,025

    Total

    6,613

    9,615

    7,276

    23,505

    Note-Information in this table only includes individuals that completed a CGT schedule.
    Table 31: Source of current year capital gains for companies, by taxable status, 2012–13 income year

     

    Shares $m

    Real estate $m

    Other assets $m

    Total $m

    Taxable

    2,640

    1,455

    8,077

    12,172

    Non-taxable

    924

    603

    2,086

    3,613

    Total

    3,564

    2,058

    10,163

    15,785

    Note-Information in this table only includes companies that completed a CGT schedule.
    Table 32: Source of current year capital gains for funds, by taxable status, 2012–13 income year

     

    Shares $m

    Real estate $m

    Other assets $m

    Total $m

    Taxable

    7,340

    507

    4,842

    12,689

    Non–taxable

    262

    22

    122

    406

    Total

    7,602

    528

    4,964

    13,094

    Note-Information in this table only includes funds that completed a CGT schedule.
      Last modified: 08 Aug 2019QC 44934